CLA-2-44:OT:RR:NC:N4:434
Elizabeth McGuffin
Dollar General
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of a wooden picture frame from China
Dear Ms. McGuffin:
In your letter, dated September 17, 2021, you requested a tariff classification ruling on a picture frame. In the absence of physical samples, product information and photos were submitted for our review.
Item number 30902101, the “Hanging Photo Frame Clip,” is an oval picture frame measuring approximately 7 inches wide by 9 inches high by 2 inches deep. It is designed to hang on a wall by means of a metal hanger and jute cord mounted on the back. The frame consists of wooden (MDF) slats forming the backer. A piece of plastic sheeting and a small metal bulldog clip are mounted on the front for securing a photo. When in use, the wooden slats will be visible around the perimeter of the photo. An iron wire framework further embellishes and surrounds the frame. The frame is chiefly wood, by both value and weight, per your submission. The wood provides the structure of the frame as well as some of the visual appeal.
The applicable subheading for the picture frames will be 4414.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Wooden frames for paintings, photographs, mirrors or similar objects.” The rate of duty will be 3.9 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 4414.00.0000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty under 9903.88.15, HTSUS. At the time of importation, you must report the Chapter 99 subheading, 9903.88.15, in addition to subheading 4414.00.0000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.
If you have any questions regarding the ruling, contact National Import Specialist Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division